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Assistant Commissioner Of Income Tax v. M/S .Lal Ganga Boulders

High Court 24 Nov 2014 In favour of: Revenue
Forum / Bench
High Court · cghccisdb
Parties
Assistant Commissioner Of Income Tax v. M/S .Lal Ganga Boulders
Date of order
24 Nov 2014
Assessment year(s)
Outcome
Allowed

The order — as passed by the High Court

Case summary

In Assistant Commissioner Of Income Tax v. M/S .Lal Ganga Boulders, the High Court (2014) allowed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGHCOURT OF CHHATTISGARH. BILASPURDIVISION BENCHHON'BLE MR.T.P.SHARIVIA. &HON'BLE MR. I.S. UBOWEJA. JJ M.C.C.No. 597 of 2013 Assistant Commissioner of Income Tax Applicant versus Respondents M/s .Lal Ganga Boulders. APPLICATIQN FOR RESTQRATJON OF TAX CASEJ^o. 45 OF20W. Appearance: IgFl^ntilBilai'iyayWrepl toc, e applicant. OR DER (24.11.2614) T.P. SHARMA. J 1.This is petitiohii're>r!:restoratiQh of Tax Case No.45/2010, dismissedfor noncompliansse^Qt^STCler dated 21.01.2010 passedby thefor noncompliansse^Qt^STCler dated 21.01.2010 passedby the• tao-ordinate DivisiOB Benctt; 2.Present petitiocisfias.teeen 'fited after 52 days of its limitation. 3.Heard on \MXlo.QVl2Q'\4,;.j'for condonation of delay in filing the.!^,,;,.,,^.!^,,;,.,,^application. 4.On due consideration, l.A.No.01/2014 allowed.Delay of 51 days infiling the application is hereby condoned.filing the application is hereby condoned. 5.Also heard on restoration. l6. On due consideration, restoration application is allowed. Tax CaseNo.45/2010 is restored to its original number.No.45/2010 is restored to its original number.7.The petitioner st^all comply the order dated 21.01.2010 within twoweeks, and in case of previous compliance, the petitioner shall filedetail affidavit showing the compliance along with the copy ofdocument.weeks, and in case of previous compliance, the petitioner shall filedetail affidavit showing the compliance along with the copy ofdocument. 8.No order as to costs. Sd/- .Sd/-T.P. SharmaJudge
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